ABSTRACT

 The study assesses the effect of Internal Audit on
resources control in Keffi Local Government. It also finds out if internal
audit is effective at deferring administration excesses in the Local
Government. Descriptive research design was adopted. Primary source of data
collection using questionnaire administration was used. The population of the
study comprises of the entire 1,033 members of staff of Keffi Local Government
of which 42 respondents comprising of all the three (3) staff of internal audit
unit, 24 staff and director of finance and supplies department and the 15 staff
and director of budget and planning department. Out of the 42 questionnaires
distributed, 40 were retrieved and used for the analysis. The study found that
internal audit is effective at deferring administration excesses in the Local
Government and also found that internal audit in the Local Government is not so
effective as a mechanism for resources control. The study therefore recommends
that internal auditors reporting to the chairman’s office should enlighten the
chairman on the importance of implementation of the report and the dangers of
disregarding the report/ the dangers of not taking proper action on the report.
It was also recommended that Auditor General of local governments should make
sure that the internal audit unit of the local government report frequently as
required to the local government chairman on all matters that require his/her
attention.

Five chapters

Questionnaire